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The Agency Permanent Establishment in Germany: Translation and interpretation of the German Federal Tax Court (Bundesfinanzhof) decision of 3 August 2005 - Tapa blanda

Urbahns, Ruediger

 
9783640246809: The Agency Permanent Establishment in Germany: Translation and interpretation of the German Federal Tax Court (Bundesfinanzhof) decision of 3 August 2005

Sinopsis

Scientific Essay from the year 2009 in the subject Law - Public Law / Administrative Law, grade: keine, , language: English, abstract: The intention of this script is to provide the international tax expert community respectively (tax) managers dealing with international PE cases with a first familiarization of the German agency PE concept. For this purpose the Bundesfinanzhof decision of 3 August 2005 - regarding a disputed agency PE under the Germany/Portugal double tax convention in the construction industry - shall serve as an example and is thus translated and shortly commented in this sense.

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Acerca del autor

Rüdiger Urbahns lebt und arbeitet in Hamburg und hat über 20 Jahre praktische Erfahrung als Steuer- und Finanzexperte in unterschiedlichen Positionen bei der Finanzverwaltung und in der Steuerberatung. Aktuell ist Rüdiger Urbahns als Syndikus-Steuerberater für einen internationalen Konzern in Hamburg und in einer Einzelpraxis in Hamburg tätig (www.stburbahns.de).

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